Blue Spruce Corporation purchased the net assets of Crane Corporation on January 2,2020 for $571,200 and also paid $20,400 in direct acquisition costs. Crane's balance sheet on January 1, 2020 was as follows: Fair values agree with book values except for inventory, land, and equipment, which have fair values of $407,200,$50,800 and $ 71,600 , respectively. Crane has patent rights valued at $20,400. Prepare Blue Spruce 's general journal entry for the cash purchase of Crane 's net assets. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Assume Blue Spruce Corporation purchased the net assets of Crane Corporation for $571,200 rather than $511,200, prepare the general journal entry. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.)